Net financial proceeds from registrations, sponsorships, and other donations will be equally split between the Ohio Restaurant & Hospitality Alliance and the National Restaurant Association Restaurant Advocacy Fund. Donations to 501(c)(6) organizations are not deductible as charitable contributions on the donor’s federal income tax return, although in certain instances they may be deductible as trade or business expenses if ordi­nary and necessary in the conduct of the taxpayer’s business. For this reason we strongly recommend you seek accounting and/or legal counsel relating to your specific tax circumstances concerning the deductibility of payments or contributions made in conjunction with this outing.